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Total Income - Judgment Search Results

Home > Cases Phrase: total income Court: chennai Year: 1966 Page 1 of about 124 results (1.475 seconds)
Jan 06 1966 (HC)

Ts. Pl. Chidambaram Chettiar and ors. Vs. Commissioner of Income-tax

Court: Chennai

Decided on: Jan-06-1966

Reported in: (1966)2MLJ452

..... was assessed under section 23 3 on 12th february 1946 on a total income of rs 78 556 which on appeal was reduced to rs ..... s worth and that as this sum far exceeded the total amount of interest due it must be treated as applicable in the first place ..... treat the payment as applicable to the outstanding interest and assessee it as income the tribunal noticed the assessee s contention that according to the .....

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Jan 06 1966 (HC)

Ts. Pl. P. Chidambaram Chettiar (by Legal Representatives) Vs. Commiss ...

Court: Chennai

Decided on: Jan-06-1966

Reported in: [1966]62ITR774(Mad)

..... assessed under section 23 3 on february 12 1946 on a total income of rs 78 556 which on appeal was reduced to rs ..... worth and that as this sum far exceeded the total amount of interest due it must be treated as applicable in the first place ..... treat the payment as applicable to the outstanding interest and assess it as income the tribunal noticed the assessees contention that according to the chetty .....

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Sep 01 1966 (HC)

Commissioner of Income-tax, Madras. Vs. S. Chenniappa Mudaliar ([1967] ...

Court: Chennai

Decided on: Sep-01-1966

Reported in: [1967]64ITR213(Mad)

..... computed at the average of the rates of income tax and super tax applicable to his total income for the three years immediately preceding the previous ..... name called and whether under a contract of service or not it is obvious having regard to these definitions that the assessee by ..... the loss of the office of the managing director nor is it necessary for us to decide whether the two amounts can be .....

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Sep 01 1966 (HC)

The Commissioner of Income-tax, Madras Vs. S. Chenniappa Mudaliar

Court: Chennai

Decided on: Sep-01-1966

Reported in: AIR1968Mad110

..... computed at the average of the rates of income tax and super tax applicable to his total income for the three years immediately preceding the previous ..... for the loss of the office of the managing director nor is it necessary for us to decide whether the two amounts can be ..... direct taxation value of shares sections 10 5 a and 66 of income tax act 1922 and indian companies act 1913 whether two amounts .....

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Aug 11 1966 (HC)

E. A. Venkataramier and Sons Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Decided on: Aug-11-1966

Reported in: [1967]65ITR316(Mad)

..... the relative husbands of other partners for the year in question the assessee returned a total income of rs 1 21 058 which was accepted by an order of the ..... to whether there were materials before the income tax officer to hold that the income which he included in the assessable income had escaped assessment that the tribunal totally failed to consider thin question and .....

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Sep 01 1966 (HC)

Gangadhar Narasingdas Agarwal and ors. Vs. the Union of India (Uoi), R ...

Court: Chennai

Decided on: Sep-01-1966

Reported in: (1967)2MLJ306

..... rule contained in section 22 2 that the return was to be of the total income of the assessee was no return at all within the meaning of that ..... contained in section 22 2 that the return was to be of the total income of the assessee was no return at all within the meaning of that ..... a bona fide return and in which he had put in his total income to the best of his then information and yet there was some .....

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Aug 09 1966 (HC)

K. Simrathmull (No. 2) Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Decided on: Aug-09-1966

Reported in: [1967]64ITR262(Mad)

..... favour of the assessee the third question relates to the inclusion in the chargeable income of a total sum of rs 5 853 representing the difference between the purchase and sale prices ..... an ancillary activity to the primary business activity of money lending brought the total amount to tax as income from business the appellate assistant commissioner without discussing the matter as to whether .....

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Jul 18 1966 (HC)

Sri Sadayapillai Trust Tiruppanandal and ors. Vs. Agricultural Income- ...

Court: Chennai

Decided on: Jul-18-1966

Reported in: AIR1967Mad396; [1967]63ITR520(Mad)

..... act is clause b to section 4 that section defines total agricultural income but such income does not include under clause b any agricultural income derived from property held under trust or other legal ..... so held in part only for such purposes the income from the first category that will not form part of the total agricultural income but under the second category that will be so .....

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Aug 09 1966 (HC)

K. Simrathmull Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Decided on: Aug-09-1966

Reported in: [1967]64ITR166(Mad)

..... is by way of rent derived from the estates irrespective of other circumstances it is agricultural income which is totally exempt from tax under the provisions of the act he says that neither ..... by officers of the government as such section 4 3 viii totally exempts agricultural income from the charging provision for the revenue it is not denied that the rent here was derived from .....

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Jul 22 1966 (HC)

S. Antony Vs. G.S. Naidu

Court: Chennai

Decided on: Jul-22-1966

Reported in: 1967CriLJ1527

..... 8 the acquittal of the accused by the district magistrate is totally unjust and it is set aside the accused is found guilty of defamation the ..... of acquittal in his favour having regard to all these facts it is sufficient to admonish the accused and he is accordingly admonished ..... be no doubt that the two suggestions are clearly defamatory 7 it is clear that the privilege of a party to make a .....

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